South Carolina Code of Laws
Title 12 - Taxation
Chapter 55 - Overdue Tax Debt Collection Act

Section 12-55-10. Citation of chapter. - This chapter may be cited as the "Overdue Tax Debt...

Section 12-55-20. Findings and intent. - The General Assembly finds that the Department of Revenue has...

Section 12-55-30. Definitions. - (A) As used in this chapter: (1) "Overdue tax debt"...

Section 12-55-40. Imposition of collection assistance fees; notice. - A collection assistance fee may be imposed on an overdue...

Section 12-55-50. Collection assistance fee; collection; waiver. - The collection assistance fee is collectible as part of the...

Section 12-55-60. Collection assistance fee; amount. - The amount of the collection assistance fee is twenty percent...

Section 12-55-70. Disposition of proceeds. - The proceeds of the collection assistance fee must be credited...

Section 12-55-80. Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel. - The department may bring suits in the courts of other...

Section 12-55-90. Collection agencies. - Collection agencies with which the department contracts under Sections 12-4-340...